TRANSFER OF $28,600,000:00 (TWENTY-EIGHT MILLION SIX
HUNDRED THOUSAND U.S. DOLLARS) ONLY.

I got your contact from the Nigerian Chamber of
Commerce & Industry. Following this and other
investigations resulting in a good recommendation. We
have decided to contact you to help us with the legal
Transfer of US$28,600,000.00 (Twenty-Eight Million Six
hundred Thousand United States Dollars). The amount
stated above resulted from an over-invoiced contract
executed for the Nigerian National Petroleum
Corporation (N.N.P.C.) for which the contractors have
been fully paid. Because this money was part of the
overall contract sum amounting to close to
(US$100,000,000:00) that has been completed.

The said amount has remained dormant and floating in
our Apex Bank. Therefore, we will raise supplementary
documents to enable us transfer into an account that
is yet to be nominated. We need a foreign partner,
because as civil servants, the code of conduct does
not allow us to operate foreign bank accounts. Hence
we solicit for your assistance, we are requesting you
to provide us with the help for the safekeeping of
this money until our arrival in your country to
collect our share and decide on investment
possibilities of this money which you may advice,

For your assistance in this transaction, we have
unanimously agreed to offer you 25% of this money, 5%
will be used in settling any incidental expenses that
may arise after the fund must have been transferd to
your nominated bank account and the remaining amount
will be for us. To
enable the prompt transfer of this money, kindly send
to us your personal details, contact information &
bank details in full.

We look forward to hearing from you and thanking you
for your anticipated cooperation and consideration in
the above subject matter. Please be informed that we
would appreciate the handling of this transaction in a
confidential manner. We sincerely advise that you
contact us on the above Telephone and fax numbers to
maintain the confidentiality of the business. Sending
e-mail will be appreciated.